Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter IV : Customs and Excise Warehouses: Storage and  Goods in Customs and Excise Warehouses

Rules for Section 20 of the Act

General provisions regarding clearance and removal of goods from customs and excise warehouses and payment of duty
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20.10 Except as the Controller may permit the licensee of a customs and excise warehouse shall not cause or permit any goods to be delivered or removed from such warehouse until he is in possession of a relative ex warehouse bill of entry, in the prescribed from, numbered and date-stamped by the Controller.

 

20.11Notwithstanding the provisions of rule 20.10 the Controller may permit the licensee of any customs and excise warehouse to remove from such warehouse goods which are liable to excise duty or such other goods as may be specified in these rules provided—
(a)in the case of wine and other fermented beverages, excluding beer, a certificate for removal of excisable goods ex warehouse (form DA 32), duly completed by the licensee of such warehouse, is deposited by such licensee in the entry box referred to in rule 20.12;
(b)in the case of excisable goods of Section B of Part 2 of Schedule No. 1 manufactured in the Republic an invoice prescribed in terms of rules 20.18 and 36.04 is completed; and
(c)he undertakes to comply with the provisions of rules 20.13, 20.14, 20.15 and 20.17.

 

20.12Any licensee of a customs and excise warehouse referred to in rule 20.11 shall provide and fix to any convenient and permanent structure in an accessible place in such warehouse a box (to be known as an entry box) of a construction and design approved by the Controller, for safe depositing of documents. The box in question shall be provided with fittings and shall be designed to enable the Controller to lock it with a State padlock so that documents deposited therein cannot be withdrawn and so that at any time considered necessary by the Controller documents can be neither deposited nor withdrawn.

 

20.13In the case of excisable goods other than goods referred to in the rules numbered 19A to be removed from any customs and excise warehouse for home consumption under Schedule No. 6 the licensee of such warehouse shall, notwithstanding the provisions of rule 20.11, not remove or permit such goods to be removed from such warehouse unless a declaration regarding restricted removal of excisable goods ex warehouse (form DA 33) has been completed and signed by the manufacturer under Schedule No. 6 and a copy of such declaration has been attached to each copy of the certificate for removal of excisable goods ex warehouse (form DA 32). In the case of goods to be so removed for consumption under Schedule No. 6 it may be required that the said declaration shall be approved by the Controller in the area where the manufacturer's premises are situated before such goods are removed.

 

20.14

(a)For the purposes of sections 38(4) and 39(2A), excise duty accounts in respect of excise duty goods of Section A of Part 2 of Schedule No. 1 other than goods referred to in the rules numbered 19A together with the validating bills of entry, shall be presented to the Controller by the licensee of each customs and excise warehouse in respect of all excisable/specified goods removed from such warehouse during the previous calendar month for the purposes mentioned in section 20(4), within 30 days after stocktaking or the closing of accounts for duty purposes.
(b)Copies of all certificates deposited in the entry box shall accompany the account referred to in paragraph (a) or shall be specified on a schedule attached to such account.
(c)Notwithstanding paragraphs (a) and (b), when a duty on any goods referred to in the said paragraph (a) is amended in a taxation proposal tabled by the Minister as contemplated in section 58(1), the provisions of rule 19A.08 shall apply mutatis mutandis to the submission of accounts in terms of this rule and the payment of duty as provided in rule 20.17 in respect of such goods.

 

20.15The licensee shall number certificate consecutively in the space provided in respect of removals from each customs and excise warehouse and deposit such certificates in the entry box in his customs and excise warehouse before any goods are delivered or removed from such warehouse.

 

20.16The licensee of a customs and excise warehouse shall cause any goods which have been entered or in respect of which he has deposited a certificate in terms of rule 20.11 in the entry box for delivery or removal from such warehouse, to be so delivered or removed within three days after the date of such entry or such certificate unless the permission of the Controller has been obtained for their retention.

 

20.17

(a)Every licensee referred to in rule 20.14 shall pay at the office of the Controller the duty due in respect of such removals monthly or three-monthly, as the Controller may determine, provided—
(i)stocktaking or the closing of duty accounts takes place, by arrangement with the Controller, between the 25th day and the last day of such month or such period of three months and the date so arranged shall apply permanently in every month or period of three months except when such date falls on a Saturday, Sunday or public holiday in which case the Controller shall determine the said date, but the date of payment of duty as provided for hereafter shall not be affected thereby; and
(ii)the duty on goods removed between the date of stocktaking or closing of duty accounts in one month or period of three months and such date in the next month or period of three months shall be paid within 30 days of the date of such stocktaking or closing of duty accounts but not later than the penultimate official working day of the month following the month or period of three months during which the date determined for stocktaking or closing of duty accounts occurs.
(b)Notwithstanding the provisions of paragraph (a) the Controller may in respect of any imported or excisable goods, in circumstances which he deems exceptional and subject to such security as he may require and to such conditions as he may impose—
(i)determine any date for stocktaking or the closing of duty accounts; and
(ii)permit the payment of duty on such date as may be specified by him.
(c)Any payment required to be made in terms of these rules shall be delivered to the Controller before 15:00 hours on the date specified by him.

 

20.18The provisions of rule 36.04 shall mutatis mutandis apply in respect of any removal of excisable goods of Section B of Part 2 of Schedule No. 1 ex warehouse and for that purpose any reference to beer shall be deemed to be a reference to any such excisable goods.